https://www.taxtmi.com/highlights?id=96999 Validity of reopening of assessment was examined and the impugned reassessment order was quashed because the stated reasons for reopening did not align with the reasons in the order; the matter is remitted for fresh adjudication. The remand requires the assessing authority to afford the taxpayer another opportunity to file a detailed reply with supporting documents and to decide the matter on merits in accordance with law. The impugned order is to be treated as an addendum to the pre-assessment show cause notice and the petitioner must upload its reply when the portal permits; writ petition disposed. en-us Wed, 18 Feb 2026 10:45:27 +0530 Wed, 18 Feb 2026 10:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96999 Validity of reopening of assessment was examined and the impugned reassessment order was quashed because the stated reasons for reopening did not align with the reasons in the order; the matter is remitted for fresh adjudication. The remand requires the assessing authority to afford the taxpayer another opportunity to file a detailed reply with supporting documents and to decide the matter on merits in accordance with law. The impugned order is to be treated as an addendum to the pre-assessment show cause notice and the petitioner must upload its reply when the portal permits; writ petition disposed. Highlights Income Tax Wed, 18 Feb 2026 10:45:27 +0530 https://www.taxtmi.com/highlights?id=96999